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  • 1
    Digitale Medien
    Digitale Medien
    Oxford, UK : Blackwell Publishing Ltd
    Corporate governance 3 (1995), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Notizen: There is currently increasing pressure for the mandatory establishment of audit committees in both the private and public sectors. Audit committees, as presently conceived, cannot adequately manage the conflicts of interest and loyalty to board colleagues which arise from boards processing information which is used to evaluate their own performance. As a complementary approach, this paper examines the use of binary boards in both the private and public sectors for improving the management of conflicts. The origin, development and use of audit committees in the private and public sectors within the US and Australian context is reviewed. Audit Committees are compared with the use of supervisory boards in Europe, and the development in Australia of a corporate senate in the private sector and client (stakeholder) councils in the public sector.The paper notes that audit committees were initially created in the US to protect outside directors in a different context than currently exists in either the US or Australia. While they may also serve the interest of management and auditors, Audit Committees may not protect shareholders and operational stakeholders. The paper concludes that the audit expectation gap could be minimised through management becoming accountable to a Corporate Senate in the private sector, and a Stakeholder Council in the public sector, with the auditor being engaged by and reporting to these bodies.
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
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  • 2
    Digitale Medien
    Digitale Medien
    Oxford, UK : Blackwell Publishing Ltd
    Corporate governance 2 (1994), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 3
    Digitale Medien
    Digitale Medien
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 9 (2001), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 4
    Digitale Medien
    Digitale Medien
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 5 (1997), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Notizen: This paper outlines the conceptual, cultural, contextual and disciplinary scope of the rapidly evolving topic of corporate governance. As a basis for improving the rigour of research and analysis, some definitions are suggested. Reasons for the diversity of view-points and concerns are considered. To provide an orientation for new scholars and those from specialised disciplines, recent surveys of corporate governance are reviewed from their ethnocentric, contextual, and intellectual contingencies. The prospects of developing the topic as a “science of organization” are considered along with areas for future research.
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
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  • 5
    Digitale Medien
    Digitale Medien
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 5 (1997), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Notizen: A cybernetic perspective is used to evaluate firms with or without stakeholder participation in their information and control architecture. This approach also provides a basis for evaluating firms with more than one board or control centre as found in Japan, Europe, and labour-managed firms. Empirical evidence supports the hypothesis that multi control centres with stakeholder participation can provide competitive advantages. This hypothesis is supported by the Law of Requisite Variety and the Williamson analysis of why Multi-divisional firms provide advantages over Unitary Form firms. The opportunity to support stakeholder governance with stakeholder ownership is identified from an analysis of how corporate rights of perpetual succession permits investors to be overpaid. The public policy implications of investor overpayments are considered. Also considered is the use of cybernetic principles to introduce self-regulation as proposed by the US Vice President. Policy initiatives are identified to build a ‘stakeholder economy’ as proposed by the Leader of the Labour Party in Britain. The paper concludes that appropriate stakeholder governance could improve equity and self-governance in the private sector, the quality of democracy in the public sector, and the efficiency of both sectors.
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
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  • 6
    Digitale Medien
    Digitale Medien
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 10 (2002), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Notizen: Transaction Byte Analysis (TBA) is introduced as a basis to ground corporate governance in the science of information and control described as cybernetics. TBA provides fundamental criteria for evaluating the governance integrity of any type of organisation because all individuals possess physiological and neurological limits to receive, store, manipulate and transmit information measured in bytes. Cybernetics laws of requisite variety in com"munication channels, decision–making centres and control agents provide strategies for overcoming human variations and their limitations in managing complexity. The paper identifies the cybernetic advantages of compound boards and concludes that a unitary board cannot reliably govern complex firms.
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
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  • 7
    Digitale Medien
    Digitale Medien
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 9 (1973), S. 0 
    ISSN: 1467-6281
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 8
    Digitale Medien
    Digitale Medien
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Corporate governance 8 (2000), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
    BibTip Andere fanden auch interessant ...
  • 9
    Digitale Medien
    Digitale Medien
    Oxford, UK : Blackwell Publishing Ltd
    Corporate governance 3 (1995), S. 0 
    ISSN: 1467-8683
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Politikwissenschaft , Wirtschaftswissenschaften
    Notizen: The stakeholder co-operatives formed around the town of Mondragón in the Basque region of Spain have been outstandingly successful on a number of measures in comparison with other forms of firms. The control architecture within and between Mondragón firms contains a number of innovations and lessons for developing the theory and practice of corporate governance. This paper outlines the 38 year evolution of Mondragón structures.The control and incentive architecture of Mondragón firms was custom designed according to the nature of both their activities and their principal stakeholders. The resulting unique control arrangements and outstanding performance supports the hypothesis that the structure of governance is a determinant of sustainable competitive advantages. The evolution of Mondragón firms also illustrates the need to consider corporate architecture as a variable at any one time or over time. The Mondragón experience illustrates how the social research approach of ‘action science’ can be used to create competitive enterprises. The paper recommends this approach for developing the theory and practice of corporate governance.
    Materialart: Digitale Medien
    Standort Signatur Erwartet Verfügbarkeit
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  • 10
    Publikationsdatum: 2011-01-27
    Print ISSN: 0167-4544
    Digitale ISSN: 1573-0697
    Thema: Philosophie , Wirtschaftswissenschaften
    Publiziert von Springer
    Standort Signatur Erwartet Verfügbarkeit
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